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Latest News
Jo Smith appointed BRAL director
New penalties if you do not pay your payroll taxes on time
Kylie Tempest joins BRAL as a senior manager
Who Can Reclaim VAT?
There are certain conditions a business incurring VAT in a European country needs to comply with in order to reclaim such VAT, including:
The associated expenses must have been incurred for business purposes.
The business is not registered, liable or eligible to be registered for VAT in the country where the expense is incurred.
The business has had neither the seat of its economic activity nor a fixed establishment from which business transactions are effected in that country.
The business has had neither a permanent establishment nor domicile/place of residence status in the country you wish to reclaim from.
The business has supplied no goods or services which are deemed to have been supplied in the country where you wish to make a claim.
The business is EU based and registered for VAT in its home country, or the business is non-EU based and registered for business purposes in the country of their origin.
For non-EU companies only, a reciprocal treaty arrangement must be in place between your own government and the government of the country you wish to make a claim in.